The oil industry is sensitive to taxation like no other industry, and all because resource taxes alone account for about 60% of the cost of oil. Over the past 16 years, the tax system of the oil industry has undergone a large number of changes and is still at the reform stage. The implementation of tax reform in the fuel and energy complex was the most important stage in the transformation of Russian legislation. In 2019, a new tax regime appeared - the additional income tax (AIT). In 2021, there was an expansion of the scope of application of AIT. Due to the fact that an increasing number of fields are switching to the AIT, the topic is becoming even more relevant. The main objective of the new tax is to stimulate production and stop providing targeted benefits for the mineral extraction tax (MET), which do not allow taking into account the profitability of production at specific deposits. The article discusses the problems of taxation in the oil and gas industry, provides a description of the current tax regimes, and also presents a solution to the issue of distributing AIT among operating facilities, since today there is no specific method for distributing AIT and this has become a serious challenge for many oil and gas companies that have switched to tax on additional income. In this regard, the authors examined several options for distributing AIT for development objects and found an approach for distributing taxes that allows reducing labor costs, as well as improving technical and economic calculations.
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